研发支出会计政策选择动机的研究

发布时间：2018-03-22 04:21

本文选题：研发支出会计政策　切入点：研发支出资本化　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：研发支出资本化提高了会计信息的可靠性、相关性，但由于该政策的具体施行需要极强的主观性和职业判断能力，这给管理当局采取盈余管理行为创造了机会，可能会因此降低其会计信息质量。因此，对研发支出会计政策选择动机进行研究，对于促进上市公司的发展有着极其重要的理论意义与现实意义。本文以研发能力较强的生物制药行业和电子信息行业的上市公司为研究对象，以实证会计理论的收益平滑动机、债务契约动机、政治成本动机和资本市场动机为基础，并考虑税收优惠动机后，，考察了上市公司在强制性会计政策变更环境下进行研发支出会计政策选择的动机。在此研究基础上，进一步考察了研发支出会计政策选择动机对会计信息质量产生的影响。通过研发支出会计政策选择动机的实证检验发现，上市公司研发支出会计政策选择受收益平滑动机、债务契约动机、政治成本动机和资本市场动机的影响，并在一定程度上存在着利用研发支出资本化政策选择以达到享受税收优惠的目的。通过研发支出会计政策选择动机对会计信息质量的影响的实证检验发现，公司出于债务契约动机和收益平滑动机利用研发支出资本化进行盈余管理的行为严重降低了会计信息质量。而研发支出会计政策选择的政治成本动机和资本市场动机对公司的会计信息质量影响程度不大。文章的最后根据研究结论，从研发支出会计政策的改善、信息披露的完善、强化税收管理以及拓宽上市公司的融资途径等方面提出了相应的政策建议。
[Abstract]:The capitalization of R & D expenditure improves the reliability and relevance of accounting information, but because the implementation of the policy requires strong subjectivity and professional judgment, this creates an opportunity for management to adopt earnings management practices. Therefore, it is of great theoretical and practical significance to study the motivation of R & D expenditure accounting policy to promote the development of listed companies. This paper takes the listed companies in the biopharmaceutical industry and electronic information industry as the research object, based on the income smoothing motivation, debt contract motivation, political cost motivation and capital market motivation of the empirical accounting theory. After considering the motive of tax preference, the motivation of R & D expenditure accounting policy choice of listed company under the environment of mandatory accounting policy change is investigated. The influence of the choice motivation of R & D expenditure accounting policy on the quality of accounting information is further investigated. The empirical test shows that the choice of R & D expenditure accounting policy of listed companies is influenced by income smoothing motivation, debt contract motivation, political cost motivation and capital market motivation. To a certain extent, there is a choice of capitalized policy of R & D expenditure in order to achieve the purpose of enjoying the tax preference. Through the empirical test of the influence of the choice motivation of R & D expenditure accounting policy on the quality of accounting information, it is found that, Because of debt contract motivation and income smoothing motivation, the behavior of earnings management by capitalization of R & D expenditure seriously reduces the quality of accounting information. The political cost motive and capital market of R & D expenditure accounting policy choice. Motivation has little effect on the quality of accounting information. From the aspects of improving the accounting policy of R & D expenditure, perfecting the information disclosure, strengthening the tax administration and widening the financing channels of listed companies, the corresponding policy suggestions are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.2;F276.6

【引证文献】